Umbro PLC
18 October 2007

18 October 2007
Umbro PLC: Statement re Approach


In response to recent speculation, the Board of Umbro confirms that it has
received an approach which may or may not lead to an offer being made for the
entire issued share capital of Umbro.  A further announcement will be made in
due course.



ENQUIRIES


JPMorgan Cazenove
+44 20 7588 2828
David Anderson
Luke Bordewich


Brunswick
+44 20 7404 5959
Simon Sporborg
Dominic McMullan





Dealing Disclosure Requirements

Under the provisions of Rule 8.3 of the City Code on Takeovers and Mergers (the
'Code'), if any person is, or becomes, 'interested' (directly or indirectly)
in1% or more of any class of 'relevant securities' of the Company, all
'dealings' in any 'relevant securities' of that Company (including by means of
an option in respect of, or a derivative referenced to, any such 'relevant
securities') must be publicly disclosed by no later than 3.30 pm (London time)
on the London business day following the date of the relevant transaction. This
requirement will continue until the date on which the offer becomes, or is
declared, unconditional as to acceptances, lapses or is otherwise withdrawn or
on which the 'offer period' otherwise ends. If two or more persons act together
pursuant to an agreement or understanding, whether formal or informal, to
acquire an 'interest' in 'relevant securities' of the Company, they will be
deemed to be a single person for the purpose of Rule 8.3 of the Code.

Under the provisions of Rule 8.1 of the Code, all 'dealings' in 'relevant
securities' of the Company by the Company, or by any of its respective
'associates', must be disclosed by no later than 12.00 noon (London time) on the
London business day following the date of the relevant transaction.

A disclosure table, giving details of the companies in whose 'relevant
securities' 'dealings' should be disclosed, and the number of such securities in
issue, can be found on the Takeover Panel's website
atwww.thetakeoverpanel.org.uk.


'Interests in securities' arise, in summary, when a person has long economic
exposure, whether conditional or absolute, to changes in the price of
securities. In particular, a person will be treated as having an 'interest' by
virtue of the ownership or control of securities, or by virtue of any option in
respect of, or derivative referenced to, securities. Terms in quotation marks
are defined in the Code, which can also be found on the Takeover Panel's
website. If you are in any doubt as to whether or not you are required to
disclose a 'dealing' under Rule 8, you should consult the Takeover Panel.



END


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